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This table shows whether your contribution to a Roth IRA is affected by the amount of your modified AGI as computed for Roth IRA purpose.
| If your filing status is... | ||
|---|---|---|
| married filing jointly or qualifying surviving spouse |
< $230,000 |
up to the limit |
| married filing jointly or qualifying surviving spouse |
|
a reduced amount |
| married filing jointly or qualifying surviving spouse |
> $240,000 |
zero |
| married filing separately and you lived with your spouse at any time during the year |
< $10,000 |
a reduced amount |
| married filing separately and you lived with your spouse at any time during the year |
> $10,000 |
zero |
| single, head of household, or married filing separately and you did not live with your spouse at any time during the year |
< $146,000 |
up to the limit |
| single, head of household, or married filing separately and you did not live with your spouse at any time during the year |
> $146,000 but < $161,000 |
a reduced amount |
| single, head of household, or married filing separately and you did not live with your spouse at any time during the year |
> $161,000 |
zero |
Amount of your reduced Roth IRA contribution
If the amount you can contribute must be reduced, figure your reduced contribution limit as follows.
- Start with your modified AGI.
- Subtract from the amount in (1):
- $228,000 if filing a joint return or qualifying surviving spouse,
-
$-0- if married filing a separate return, and you lived with your spouse at any time during the year, or
-
$146,000 for all other individuals.
- Divide the result in (2) by $15,000 ($10,000 if filing a joint return, qualifying surviving spouse, or married filing a separate return and you lived with your spouse at any time during the year).
- Multiply the maximum contribution limit (before reduction by this adjustment and before reduction for any contributions to traditional IRAs) by the result in (3).
- Subtract the result in (4) from the maximum contribution limit before this reduction. The result is your reduced contribution limit.
See Publication 590-A, Contributions to Individual Retirement Accounts (IRAs), for a worksheet to figure your reduced contribution.